With regard to supplies of goods and services carried out for entities exercising a business, trade or profession, Italian tax legislation provides that, under certain conditions, the supplier may elect to defer payment of VAT upon collection of the invoiced fee.
The regime is intended for taxpayers whose turnover does not exceed €2 million. The main points to note are as follows:
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•ÌýÌýÌýÌý A supplier of goods and services benefiting from the regime
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Web page updated on 17 Mar 2025 16:44